What is the procedure for assessing and collecting taxes in a municipality?

In North Carolina, the procedure for assessing and collecting taxes in a municipality begins at the state level. The North Carolina Department of Revenue is responsible for establishing the tax rate for each municipality within the state, as well as setting the deadlines for the various taxes that must be paid. This rate is then used by the local municipality to calculate the tax liability of each individual or business located within the municipality. Once the taxes have been assessed, the municipality must then collect them. This is usually done through the issuance of invoices, which are sent out by the municipality notifying the individuals and businesses of their tax liabilities. The invoices will also indicate the amount that must be paid and the date the taxes are due. If the taxes are not paid on time, the municipality may choose to take further action. This may include the sending of reminder notices, the filing of liens against the property of the individuals or businesses, or even the filing of a lawsuit against the individual or business. The collection of taxes is a necessary task for any municipality, allowing them to fund local services such as education, public safety, and infrastructure. By following the proper procedures, a municipality can ensure that all taxes owed are properly assessed and collected in a timely manner.

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What is the procedure for assessing and collecting taxes in a municipality?

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